Regulations last checked for updates: Nov 22, 2024

Title 18 - Conservation of Power and Water Resources last revised: Oct 23, 2024
All TitlesTitle 18Chapter IPart 367Subpart H - Subpart H—Income Statement Chart of Accounts
View all text of Subpart H [§ 367.4000 - § 367.4320]
§ 367.4101 - Account 410.1, Provision for deferred income taxes, operating income.

This account must include the amounts of those deferrals of taxes and allocations of deferred taxes that relate to service company operating income.

authority: 15 U.S.C. 717
source: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.
cite as: 18 CFR 367.4101
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